In Roberts v. Tishman Speyer Props., L.P. (13 NY3d 270 [2009]), the Court of Appeals affirmed the Appellate Division. It rejected the interpretation of DHCR that a rental unit can become subject to the RSL only when it passes from being unregulated to being regulated, that is, when it was a previously unregulated building which then became regulated only due to its receipt of J-51 tax benefits. The Court of Appeals ruled that the proper interpretation of the RRRA is that no building which participates in the J-51 program is subject to luxury decontrol. The Court held that the exclusion from high rent deregulation of all apartments in buildings receiving J-51 tax benefits applied to all such units, not simply apartments subject to the Rent Stabilization Law solely because of receiving the tax benefits of Real Property Tax Law 421-a. In so doing, the Court of Appeals held that the interpretation given to RSL 26-504.1 and 26-504.2 (a) by the New York State Division of Housing and Community Renewal (hereinafter DHCR), allowing apartments which were subject to the RSL before receiving J-51 tax benefits to be deregulated pursuant to high rent deregulation, in spite of receiving the tax benefit, to be directly contrary to the plain language of the RSL and therefore incorrect. (Roberts, 13 NY3d at 285.)